The UAE Federal Tax Authority (FTA) is implementing an AI-driven proactive model for tax administration, aligned with the UAE Artificial Intelligence Strategy 2031, using artificial intelligence for data analysis, risk assessment, and process automation.
Director-General Abdulaziz Mohammed Al Mulla highlighted the VAT refund service for citizens building new homes as a key milestone, with refund requests now automatically generated through the Maskan smart application once a building completion certificate is issued.
VAT refunded to citizens under the scheme has reached approximately AED 3.72 billion since launch through end-March 2026. The Authority has also expanded digital VAT refunds for tourists via self-service kiosks, achieving a 100% system readiness index and average processing times of one minute and 10 seconds in Q1 2026.
The EmaraTax platform continues to anchor digital tax management, while the FTA's tiered volumetric excise tax model on sweetened beverages supports public health objectives by encouraging reduced sugar content.
Gulf Economist Staff Writer